Sevenbergen corporation makes one product and has provided the following information to prepare the master budget for the next four months of operations: budgeted selling price per unit $ 92 budgeted unit sales (all on credit): july 9,000 august 11,300 september 10,400 october 10,800 raw materials requirement per unit of output 4 pounds raw materials cost $ 1.00 per pound direct labor requirement per unit of output 2.8 direct labor-hours direct labor wage rate $ 22.00 per direct labor-hour variable selling and administrative expense $ 1.50 per unit sold fixed selling and administrative expense $ 70,000 per month credit sales are collected: 40% in the month of the sale 60% in the following month raw materials purchases are paid: 30% in the month of purchase 70% in the following month the ending finished goods inventory should equal 20% of the following month's sales. the ending raw materials inventory should equal 30% of the following month’s raw materials production needs. if 41,920 pounds of raw materials are required for production in september, then the budgeted raw material purchases for august is closest to: multiple choice 57,056 pounds 44,480 pounds 43,712 pounds 70,400 pounds